Key Documents
Exposure Draft Legislation - PDF 572.24 KB
Exposure Draft Legislation - RTF 1.01 MB
Exposure Draft Legislation (with changes) - PDF 511.62 KB
Exposure Draft Legislation (with changes) - RTF 1.11 MB
Explanatory Material - PDF 1.7 MB
Explanatory Material - RTF 2.92 MB
Explanatory Material (with changes) - PDF 3.05 MB
Explanatory Material (with changes) - RTF 2.22 MB
Since the lapsing of the 2007 TOFA Bill, the draft legislation has undergone a number of technical amendments, including the addition of consolidation interaction rules. The new draft legislation also includes integrity rules to address value shifting and non-arm’s length dealings in relation to financial arrangements.
This consultation forms part of the Taxation of Financial Arrangements (TOFA) initiative.
Submissions
9 submissions were received for this consultation.
- Australian Bankers’ Association - pdf 118.55 KB
- Blake Dawson Waldron - pdf 459.2 KB
- Corporate Tax Association - pdf 100.41 KB
- Institute of Chartered Accountants in Australia - pdf 517.07 KB
- Investment and Financial Services Association - pdf 151.33 KB
- Pitcher Partners - pdf 290.83 KB
- Pricewaterhouse Coopers - pdf 795.05 KB
- Property Council of Australia - pdf 221.81 KB
- Tax Institute of Australia - pdf 49.82 KB
